NORTHERN IREI LAND YOUTH FORUM INDEIPENDEI NT AUDII'OR?S REIPORT Oplnlon We liave aiidited the 4¢coiinls af Noriliern Irelaiid Yoiiili Fonim (Ilie 'cliarity') for the year elided 31 MaTch 2024 wliicli coinprise Ilie Siatei)ieiil of Finai)¢ial Aclivilic8, tlie Balaiice Sheet, the Slalemeiil of Casli Flow8 uiid the notes lo IIIL ¢¢ounls, ill¢ludinB a summaiy of signifiL<int accounlittg poli¢ies. Tbe fanla1 i'eportlllg framework Iljat lias b¢en applied iii IIILll' preparRtion is iipplioable law iinil United Kingdom AcGuiinlillg Slo11(lards, includingy FiDi¢ noial RLpoi'lin¥ Stalld¢ird 102 The r,?nancial Reporting btaudai'd appli6abLe ui di¢ UK Killd Repiiblio of li'elund (UnilEd Kii)gdoin G¢nei'¢illy Accepted A¢¢oiillting PIMcliGe). In oiir opii)ion the fillaii¢ial slolein¢iils; give h tiue anil fciir view of111¥4 Slate of the ¥hai'ity's affairs us at 31 Mli'ch 2024 and of ils in¢oining resuui'c¢s nnd upi)licalioll of i'¢sour¢ts, InclLiding ils incomc and cxpcndiliire, foi. the y¢ar 111811 en(led. liivo been properly pieparcd in aocordaii¢¢ witli Uniled Iciiigdoiii Geii¢ially Abcei)ILd AccountlLi8 PraLti¢¢' aIid IIAve been PL¢pared its accordano¢ willi the Cliariliey Act (Noi'lheiTh Ir¢laiid) 2008 an(1 tlIL Clitti'ilie ALI (Noi'tbem b'cloud) 2013. B#8fiy foi. opliilon W¢ ¢onducled our aiidil iii aocordalloe willi Enlerntitionttl Slaiidfil'ds on Auditing (UK) (ISAY (UK)) and RppliGablc law. Oiir rc3POll%ibilili¢s und¢r tliose 5landai.dg hi'¢ Ilii'ihei, desoi'ib¢d in Ilie Auditor's r¢spollsibililics fo!. Ilie aiidit of t¢ u¢coiinls seGliotL ot oiir T¢port, We are indep¥iidelll of Ihe chai'ily in uL¢oiil¢ln¢e with Ili¢ ethicttl i'¢qUll'eii)enly that ar¢ Yelcvaiil lo oiir iidit of Ilie a¢¢ounly in the UK, incliiding IhB bRC's Etliioal Standard, aiid we have fulfilled ovr olliei. ciliiLal respoll5ibililies in aLcorduts¢¢ wilij lkno5¢ reqiiiromellts, We believ¢ tlial tlic aiidil bvid¢nce wc have obtaiued iy suffi¢lent and appi'oprial¢ to provid¢ a l?asiy foi. oiir opinion. Conclu$lolls i'elAtlng to 8olJig conLerii In lId]littg the fiJ)ats¢ial slaleinonls, w¢ IIAve ¢on¢liiiled 11)at Ilie ts'ii$lc¢s' lis¢ 0£ the 80ing couccrn bllsi8 of ucGoiilllill8 in Ilie piepui'alion of th¢ fJnan¢ial 51nlcnieNls is appi'opii&le. Based on tlie woi'k ivo hav¢ pei'forined, w¢ bave not idenlified any m8lcri81 iin¢erlaintie$ irlalitl8 tu events oi. conditioll Iliul, individiially or eolleclively, Inlly cast sigiiificanl (loiibl on Ill¢ cliai'ity's ability to conliniie as a going oon¢¢i'n fnr period ot al leasl twelve niontliB from wli¢n the tibial stnteLnciil8 are oiithoi'iscd for issue. Oiii. i.c5pon.8ibililies and tlic i'osponsibililie8 0£ th¢ IrLl8leos willi r¢sp¢cl lo going con¢¢i'n are descLibcd in Ili¢ rel¢vanl 5¢¢1ioiis of Iliis report. Otlier Infoi'mh15011 Tlie oilier infoi'iiialioii ¢oiiipi'ises Ilic iiifornialioii in¢liid¥d in the lliiiiiial i'¢porl, olhei. Ili&ii Ilic accoiinls gnd oiir #iidiloi s r¢i)orl thei'eoii. 'fiie Inislees are respoiisiblc foi. 11)e olliLI' iiifoi'maliDn, Oiii. 01)iiiioii oil Ille a¥coiiiil8 (loe8 Iiot covcr Ilie ollier infoi'iiialioii ftnd, exuept lo Ili¢ exlenl othei'wise cxpliciily slatc(l iii oiir rcport, w¢ do iiDt ¢xprc8$ Ally toi'ni of as&iiraii¢e ooncliisioii thcreoii. lil eonn¢olioii willi oiir uiidil of tlie aacoiiiils, oiir i'espoiisibility is lo read the oilier iiifoi'ill81ion tsnd, in doing 80, ¢onsidei' wlieiliei. Ilie oil)eL inforii)atioii is iiialei'ially incoiisisl¢iil with IliL ttccoiinls or oiir kiiowledge oblaii)cd iii Ili¢ niidil oi. ollieiivisc appettrs lo be Inatei'ially lniys181¢d. If we id¢iilify siittli iiiolei'ial incoi)8isleiicies or nppiii'eiil inalei'ial iiiissloleiiiciils, we are Irqiiired to delei'iiiine wlieilJ¢r tl)¢re is a Innleri#l Inissloteincnl iii tlic llccoiii)Is or a ijialei'iè)I i)iisslulcn)ci)l of Ilic oll)ci' iiifoi'iiialioii, If, b&5¢d on tlie wo¥1( we liave pci'toniied, we coiicliide Ih&l Iliei'e is u ittaleL'iuI IMisslnleiiiei)l of thi8 ollier infoiitt81ioii, we al'e i'eqiiired lo repoi'l Ilial tllcl. We liav¥ iiolliii)g to repoi'l iii Iliis i'ego1'(1. Miittci's oil Ivlilcli Ive hre. i'LqlllI't(I to i'epoi't l?y cx¢eptlon lil Ilie Iiglil of Ilie luioivlLdg¢ (Iiid iiiidei'slandiiig of Ili¥ Tiiislees 4111d ils eiivii'oll))Icnt oblainod in Ilie ¢oiii'se of tl)e aiidil, we iJav¢ not ideiitified in81tt1.ial iiiisslal¢ii)eiil¥ iji Ilie Ti'iislees, Repoi'l. We liilV¢ IiolliinB to Lei)oil iii i'e.Ipeol of lh¢ followin8 Inilleig isl I'¢lalioii lo wl)iGli tlie Clii¢ rilie8 A¢1 2013 ieqiiii'cs li.s10 i'ei)orl lo yoii if, iji oiii. opiiiioii.. Iiileqiiale 1< ccoiiiiliiig recoi(Is have iiol beeii keiil, Oi. i'eliii'ii.% <ideqiicile foi. oui. MiidAI liave J)ol beeii ieceive(I fium bi'i¢ Iiclics Jiol visited l?y iis. oi. Il)¢ 111)1( Iicial slaleintti)Is al'e tLoI iii agyi'e¥inei)I willi Ilie ¢lC¢OIIL)lii)g I'ecoi'ds aiid i'eliii'iis: oi. ¢ei'lain disGloyiii'Ls or'riiislLes' i'eiiiiii)ei'alioii speLitied by l?Iw al'c i)ol iiiJdc; oi.
NORTHERN IRII LAND YOUI'H FORUM
JNDEI PENDENT AUDITORIS REPORT
we have iiol received all tlie inforfftnstlioii ai)d exploii21lioiis we reqiiire for oiir aiidit,, or
the Tnistees were iiol entitled lo prepare Ili¢ fiiiaiicial slaleineiils iii o¢¢oi'daiice with the 81nall coinpaiiies r¢giii)e
and lake advantage of Ilie siiiall coii)panies' cxeiiiptions in preparing the Tn181ee5' Report ond fro1 Ilie
iequireinellt lo piBpar¢ a slialegic i'eporl.
RespoiiJfibRlltles of Trusteey
As cxplaiiied Inoi'c fiilly iii Ihe S11¢ lement of Ti'uslees, Ileyponsibililies, Ilie Ti'uslees,, are I'kn.¥ponsihle fol, tli¢ prepai'tllion
of Ili¢ fiiiancial slaleixents and for b¢i1i8 S¢ilisfied 11)al they 8iV¢ a triie Hnd fau. view, and foi. siicb ialcrnftl ¢onli'ol ths 11)e
(lii'eolois Ilelei'n)ine is n¢Lcssai'y lo ¢nable ttse prepHralioii of finaii¢ial sltileineiils that are free froin Inalei'iHI
ii)isslalemenl, wlielli¢i' diie lo fi'aud oi. ei'ror.
Iii pi'eparing Ilie financial slatemenls, Il)e Trustees li'e responsible foi. a.8sossit)g tlie Charily'$ ability to ¢onlilliie as
oiiig coi)cem, disclosingk as applicable, mallei's irlaled lo goiiig oonL¢rn aiid iisiiig 11)¢ 80iI)g concern l)ASiS of
aLcoiinliiig ui)l¢ss the Tivslccs ¢illier iiileiid lo IAqiii<lnlc th¢ Cl)ai'ity OT to c¢ase uperalioTlS, or hnve llo iEali81io ullernalive
bill lo do so,
Au(Iltor's retspnn8lbllStlc8 for thL nuillt of the Ilnanclnl st&tem¢nt8
Our obj¥cliv¢s lire lo obtain i'eiÈ sonablL a.4s111'¢lii¢C about whelhei, the finoiicial sl&tcinenl8 as a whole Rre free froin
n)alei'ial inisslatemenl, whellier due lo finud oi. ei'iorj ?¢ nd to 18yiie ai) aiidiltsr's i'rporl that illcludes oui. opinion.
Reasullable ft,8sufallCC 1.8 a liigb l¢vel uf assiirance, bul is uol a 81101'anl¢e Ilial ali aiidil cottducled iii accoi'danLe willi ISAS
(UIC) will always delecl ll Jnal¢rinl iiiisslalcnienl wh¢iJ it ¢xi.818. Missl&leincn18 can ai'ise ftojh fi'aiid oi. crroi. ond are
¢01)8iflttied i&(Cl.11 if, individually oi. Ill Ilic aggrcgule, Ih¥y coiild rLcisonably be expected lo inflii¢ll¢o Ilie ecollomic
deci,8ions of iisti's lakell on Ili¢ bllsis of Ilieso tiniiii¢ial .8talein¢llls,
Iri'egiilarilies, inclii(liuB frfiud, Mre 814Ce9 of non-compliillce with Inws and I'¢111 lion.s. We (le$iBn i)iocediires in line
with oiii. A'espoJJ8ibililics, oiilliiied Iibove, lo delecl malei'ial Inis.sl<ilem¢nl¥ in i'e.8p¢cI of ll'reBiilarili08, incliidillg fi'aiid. Tlie
¢xlcnt lo whicli oiir proLedLires Arv ¢apnbl¢ of detecliIig iii'egiiliiriti¢s, incliidin8 fi'aiid, i,$ delFJiled bclow,
xtenl to )Yhfieli the Hudlt Wllll COll8l<loi'eil eni)iible of (letLbLllng Iri'¢giilArltlo&, Ineliidliig frAu
NORI'Hfi RN IRELAND YOUTH FORUM INDEI PENDEI NT AUDITORgS RFPORT Lnquiiy of eiilily sl8ff lo idcnlify aiiy instances of non-compliai)c¢ willi laws and regiilulions. Pei'foriiiiiig analyiioal pro¢cdLire8 to identify any iiniisiiol or iinexpecled relationsliips Ilial niay indicalc risks uf Inalerilll xnibslaleineiit due to fraiid Revi¢willg inilliil¢s of Lneelxngs of thos¥ cl)arg¢d widi gOv.1)n0¢ Reviewillg fillauuial slalcincnt diy¢losures and tcsling lu siippoi'ting docunientation lo asscss coinpliau¢e willi applic¢1ble lawy alld iegiilation5. Auditing itsc iislc vf mdniigeineiil overi'i(le of controls, in¢lu(liiig thLOU81i iesling jourllul enlrieg 7¢ nd oihttr adjuslin¢nls foi ¢lPPI'opriutenes8, aiid evaluilting Ili¢ bii¥ineys ialiojiale of siguificant transacliolls thi¢ t al'c unusuttl oi oiitside Ilie noiinal coiii'sL of busiiie89, Wc ¢oininuni¢ale(I kLlevanl laws niid i'¢giilalion8 Attd pol¢ntio1 fi'lliid Yisks to all ¢iiga8cmenl loain in¢mb¢i'8 nd r¢mained al¢rl lo any indi¢nlions of fi'aiid or non-colp111Thce with laws and i'egulatioiis Ilu'uiighoiil thc audit. Tliei'c <1re inhtti'¢ut liinilfritions ill Ilit audit proccdiij'es desci'ibed above alld tlie fiirlliLr I'¢inoved non-ooll)pli<lllce willi laws and r¢Bulalion8 18 'om tbc events and lyansacliolls iefleclvd ill Ilie finanoi81 blaleiii6n15, Ilie l¢¥y likely we would become aware of il. Also, Ili¢ risk of nol dcleclinb¥ a ittuturial inis$liil¢inenl du¥ lo frgud is Iiigl)LA' 11114 11 Ilie iisk of not deleoling one resultill8 from ei'ror, us fi'aiid involve delibeLalc oon6ecltm¢nt Ihinugli ¢ollii,sion, foi'geryl illtenlional omissions, IDiSI'¢pr¢senlalion8 oi. Ilic uveiiide of iiitei'nnl control, A furil)ei' description of uui. Irsponyibilitiey is avliilable on rhe Trinancial Rcpvrlirlg Coiincil's webyite at., https'.Ilwww.fi'ti.oi'g,ukJaiidiloisi'esponsibilities. T1$ (le%¢riplion foiins paLI of our aiidilor's i'eporl, Iyye of our i'ei)nrl This rcpoi'l is mad¢ solely to lkne Ghaiity'8 Jn¢inb¢r8, as a body, Oiir uiidit work ha8 b#eD undei'l#kLll bo tliol we migknt slalo lo the cbarity's in¢mb¢i's Ilinse m¢ltl¢i's wo ar¢ ieqiiired lo stole lo Ilieni in lin 14 udilors, rcpoil aiid foi. no olbci. piirpose. 'fo Ili¢ fiillesl cxtcnl pvI'mill¢d by W, w¢ do not ae¢epl or AS8iime rcgpon8ibility lo anyone olliGr Iljan Ihc Gliarity and ils u]embttr8 as ll body, (oi, oiir aiidit woi'k, foi. Ibis r¢poil, oi. for Ilie 01)iiiioiis w¥ liav¢ foyllied. Moor¢ (NJ) LLP CliaYlLireil AcL(siiiilMiiti stntutoi'y Au(Iltoi' 4tli Floor Doiicgall14ous 7 Doiitygall Sqliare Noi'lli Belfasl 111'15GB